The Financial Stability Board has announced that the work of the TCFD has been completed, with the ISSB Standards marking the 'culmination of the work of the TCFD'. Companies applying IFRS S1 General ...

The International Sustainability Standards Board (ISSB) issued its inaugural standards—IFRS S1 and IFRS S2—on 26 June 2023. The Standards have ushered in a new era of sustainability-related financial ...

The IFRS Foundation was founded on the belief that better information supports better economic and investment decisions. As a public interest organisation, we work to achieve this vision through the ...

IFRS S2 is effective for annual reporting periods beginning on or after 1 January 2024 with earlier application permitted as long as IFRS S1 General Requirements for Disclosure of ...

The objective of the project was to develop, jointly with the US Financial Accounting Standards Board, a common definition of discontinued operations, and to require common disclosures related to ...

Investors globally have called on companies to voluntarily apply ISSB Standards to provide investors with decision-useful, globally comparable information in the absence of regulatory requirements to ...